• DocumentCode
    2970296
  • Title

    Establishment of Negative Corporate Income Tax to Enhance SMEs´ Independent Innovation

  • Author

    Xiang, Yinghui ; Liu, Quanzhi

  • Author_Institution
    Shenyang Jianzhu Univ., Shenyang, China
  • fYear
    2011
  • fDate
    12-14 Aug. 2011
  • Firstpage
    1
  • Lastpage
    2
  • Abstract
    How to strengthen the capability of SMEs\´ independent innovation is becoming a study hotspot. After analyzing the characteristics of enterprise\´s independent innovation and of China\´s SMEs\´ independent innovation, this paper mainly analyzes the concept and operation mechanism of "Negative Corporate Income Tax" tax expenditure.
  • Keywords
    innovation management; small-to-medium enterprises; taxation; SME independent innovation; negative corporate income tax mechanism; small-to-medium sized enterprise; Economics; Focusing; Globalization; Government; Industries; Presses; Technological innovation;
  • fLanguage
    English
  • Publisher
    ieee
  • Conference_Titel
    Management and Service Science (MASS), 2011 International Conference on
  • Conference_Location
    Wuhan
  • Print_ISBN
    978-1-4244-6579-8
  • Type

    conf

  • DOI
    10.1109/ICMSS.2011.5998551
  • Filename
    5998551
    • Link To Document
    https://search.isc.ac/dl/search/defaultta.aspx?DTC=49&DC=2970296